Robert Courts: As the chairman of the all-party parliamentary group on small and micro businesses and in west Oxfordshire, I have seen the challenges that small businesses are facing and the extraordinary efforts and imagination that they are using to continue trading as we build from covid. Can we have a debate in Government time to share best practice and consider what they need, as we build back better and reignite the economy after this terrible crisis?

Gavin Williamson: As I am sure my hon. Friend will be aware, over the last year we have seen lots of additional support going into the college sector, including an increase of £450 million for this financial year in the basic level of money that every college gets, plus the £1.5 billion that is going into capital funding in the college sector, £200 million of which has been brought forward into this financial year. We will continue to work closely with the college sector—both further education colleges and sixth forms—on what additional support we can give it as we move into the next phase of dealing with this global pandemic and ensuring that every child is able to catch up.

Review of tax reliefs

Taxation of coronavirus support payments

Protected pension age of members re-employed as a result of coronavirus

Modifications of the statutory residence test in connection with coronavirus

Future Fund: EIS and SEIS relief

Interest on unpaid tax in case of disaster etc of national significance

Exceptional circumstances preventing disposal of interest in three year period

HGV road user levy

Enterprise management incentives: disqualifying events

Taxation of coronavirus support payments